Customs Act 1901

Goods are Korean originating goods if:

they are wholly obtained in Korea or in Korea and Australia; and

either:

the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

Australia has waived the requirement for a Certificate of Origin for the goods.

Goods are wholly obtained in Korea or in Korea and Australia if, and only if, the goods are:

minerals, or other natural resources, taken or extracted from the territory of Korea; or

vegetable goods grown, harvested, picked or gathered in the territory of Korea, or in the territory of Korea and the territory of Australia; or

live animals born and raised in the territory of Korea, or in the territory of Korea and the territory of Australia; or

goods obtained from live animals referred to in paragraph (c); or

goods obtained from hunting, trapping, gathering, capturing, aquaculture or fishing conducted in Korea or the territorial sea of Korea; or

fish, shellfish or other marine life taken from the sea, seabed, ocean floor or subsoil outside the territorial sea of Korea by ships that are registered or recorded in Korea and are entitled to fly the flag of Korea; or

goods produced, from goods referred to in paragraph (f), on board factory ships that are registered or recorded in Korea and are entitled to fly the flag of Korea; or

goods, other than fish, shellfish or other marine life, taken or extracted from the seabed, ocean floor or subsoil outside the territory of Korea by Korea, or a person of Korea, but only if Korea, or the person of Korea, has the right to exploit that part of the seabed, ocean floor or subsoil; or

goods taken from outer space by Korea, or a person of Korea, and that are not processed in a country other than Korea or Australia; or

waste and scrap that:

has been derived from production in the territory of Korea; or

has been derived from used goods that are collected in the territory of Korea and that are fit only for the recovery of raw materials; or

goods that are collected in the territory of Korea, that can no longer perform their original purpose and that are fit only for the recovery of raw materials; or

goods produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (k) or from their derivatives.